Gift Tax: 10-Year Aggregation and Exemption Limits

This is a summary of Korean tax and finance rules. The full article is available in Korean.Switch to Korean (KO)

Korean gift tax aggregates gifts from the same donor over a 10-year window. Exemptions differ by relationship: KRW 50M from spouse, KRW 50M from parents (adults), KRW 20M from other relatives. This guide explains the aggregation mechanism and strategies for maximizing exemptions.

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